Nonprofit · EIN 62-6047307
SIGMA PHI EPSILON FRATERNITY INC
Also known as TENNESSEE GAMMA CHAPTER
Tax-exempt · CUMMING, GA 30041
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $65,965 | $64,338 | $1,627 | $10,913 | $0 | $10,913 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,381
- Membership dues
- $50,978
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $2,606
Expenses
- Grants and similar amounts paid
- $32,763
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $2,008
- Occupancy
- $2,103
- Other expenses
- $27,464
Balance sheet and other
- Total assets, start of year
- $9,286
- Total assets, end of year
- $10,913
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,913
- Cash, savings and investments
- $10,913
- Gross receipts
- $65,965
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mason Sims | President | 14 | $0 |
| Charles Pressley | VP of Finance | 14 | $0 |
| Jack Wilson | VP of Recruitment | 9 | $0 |
| Grady Cox | VP of Programming | 9 | $0 |
| Cayden Douglas | VP of Member Development | 9 | $0 |
| Hunter Musick | Chaplain | 2 | $0 |
| Tyler McCormick | VP of Communications | 2 | $0 |
| Porter Cherry | VP of SLC | 2 | $0 |
| Connor Williams | VP of Alumni Relations | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 3435 SLATER ST, CUMMING, GA 30041-1995
- In care of
- % BARBARA ELLIOTT
- Mailing address (990-N for 2024)
- 3435 Slater Street, Cumming GA 30041
- Principal officer (990-N for 2024)
- Barbara Elliott, 3435 Slate Street, Cumming GA 30041
- Signed the 990-EZ
- Barbara Elliott, AVC Treasurer
- Phone
- (000) 000-0000
Mission
Social Club
Program accomplishments
- 0
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 62-6047307
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1955
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0309: SIGMA PHI EPSILON FRATERNITY INC
- Assets (IRS master file)
- $10,913
- Income (IRS master file)
- $65,965
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $65,965 | $64,338 | $10,913 | IRS |
| 990-N for 2024 Officer: Barbara Elliott | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Barbara Elliott | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Barbara Elliott | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Barbara Elliott | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Darren Dannelly | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 62-6047307).
Questions about SIGMA PHI EPSILON FRATERNITY INC
- What is the EIN of SIGMA PHI EPSILON FRATERNITY INC?
- The employer identification number (EIN) of SIGMA PHI EPSILON FRATERNITY INC is 62-6047307.
- Is SIGMA PHI EPSILON FRATERNITY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1955.
- Are donations to SIGMA PHI EPSILON FRATERNITY INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA PHI EPSILON FRATERNITY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SIGMA PHI EPSILON FRATERNITY INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIGMA PHI EPSILON FRATERNITY INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SIGMA PHI EPSILON FRATERNITY INC?
- The 990-N for 2024 names Barbara Elliott.
- Who are the officers and directors of SIGMA PHI EPSILON FRATERNITY INC?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does SIGMA PHI EPSILON FRATERNITY INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $65,965, expenses of $64,338 and total assets of $10,913 at year end.
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